Abstract: The present invention is a heating oil composition for use typically in firing large boilers. Kerosene, diesel oil and Bunker 6 oil are blended to form the heating oil, which has a sulfur content of about from 0.3 wt. % to 0.6 wt. % and a heating value of about from 17,000 to 19,000 BTU/pound. The heating oil composition is both economical to manufacture and use, and reduces the emission of undesirable sulfur compounds.